PERCENTAGE OF INCOME SPENT ON SCHOOL FEES (DIVIDE ANNUAL FEES BY TOTAL PARENTAL INCOME) | EXEMPTION PER NUMBER OF LEARNERS AT SCHOOL IN SAME FAMILY | |||
1 LEARNER | 2 LEARNERS | 3 LEARNERS | 4 LEARNERS | |
2% | 0% | 0% | 0% | 0% |
2.5% | 0% | 0% | 0% | 14% |
3% | 0% | 7% | 22% | 33% |
3.5% | 7% | 26% | 50% | 47% |
4% | 25% | 40% | 40% | 57% |
4.5% | 39% | 51% | 59% | 65% |
5% | 50% | 60% | 67% | 71% |
5.5% | 59% | 67% | 73% | 77% |
6% | 67% | 73% | 78% | 81% |
6.5% | 73% | 83% | 82% | 85% |
7% | 79% | 87% | 86% | 88% |
7.5% | 83% | 90% | 89% | 90% |
8% | 88% | 88% | 92% | 93% |
8.5% | 91% | 93% | 94% | 95% |
9% | 94% | 96% | 96% | 97% |
9.5% | 97% | 98% | 98% | 98% |
10% | 100% | 100% | 100% | 100% |
HOW TO USE THE TABLE
Look along the top horizontal line and find the number of children or learners. Next, look down the vertical line and find the percentage that has been worked out according to the exemption formula on page 583. Move your finger along the percentage line until it meets the horizontal column coming down from the number of learners. The figure in the square is how much the exemption will be worth to the parents for each child.